ALL people who have more taste than money are as one in the conviction that people with less money than taste suffer more keenly day by day, week by week, year by year, than any other class of human beings. Of this kind of sufferer was Philip Somerton, a young man who had strayed from a far-western country town to New York to develop his individuality and make his fortune, but especially to enjoy the facilities which a great city offers (as every one knows, except the impecunious persons who have tried it) to all whose hearts hunger for whatever is beautiful, refining, and also enjoyable.